Section 43 | Non-resident, and previously non-domiciled individuals

(1)Part 1 of Schedule 3 makes provision about income tax and capital gains tax in connection with whether an individual has been non-UK resident or domiciled outside the United Kingdom, including—

(a)provision about the reliefs for qualifying new residents,

(b)provision about the residency of personal representatives, and

(c)provision about former users of the remittance basis.

(2)Part 2 of that Schedule makes provision amending Schedule 10 to FA 2025 (temporary repatriation facility).

(3)Part 3 of that Schedule makes provision about individuals who have been temporarily non-resident.